Use (a) the percentage method and (b) the wage-bracket method to compute the federal income taxes to withhold from the wages or salaries of each employee. Enter all amounts as positive numbers. Round your calculations and final answers to the nearest cent.

As we go to press, the federal income tax rates for 2023 are being determined by budget talks in Washington, and are not available for publication. For this edition, the 2022 federal income tax tables for Manual Systems with Forms W-4 from 2020 or Later with Standard Withholding and 2022 FICA rates have been used.

2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later SEMIMONTHLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{5}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4ISchecked)} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} \\ \hline At least- & Butlessthan- & & & & At least- & Butlessthan- & & & \\ \hline A & B & C & D & E & A & B & c & D & E \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline so & $1,079 & $0.00 & 0% & sol & so & $540 & $0.00 & 0% & 50 \\ \hline$1,079 & $1,935 & $0.00 & 10% & $1,079 & $540 & $968 & $0.00 & 10% & $540 \\ \hline$1,935 & $4.560 & $85.60 & 12% & $1.935 & $968 & $2.280 & $42.80 & 12% & $968 \\ \hline$4.560 & $8.502 & $400.60 & 22% & $4.560 & $2.280 & 34.251 & $200.24 & 22% & $2.280 \\ \hline$8.502 & $15.250 & $1.267.84 & 24% & $8.502 & $4.251 & $7.625 & 3633.86 & 24% & $4.251 \\ \hline$15.250 & $19.075 & $2.887.36 & 32% & $15.250 & $7.625 & $9.538 & $1,443,62 & 32% & $7.625 \\ \hline$19.075 & $28.073 & $4,111.36 & 35% & $19.075 & $9.538 & $14,036 & $2.055.78 & 35% & $9.538 \\ \hline$28.073 & & $7.260.66 & 37% & $28.073 & $14,036 & & $3.630.08 & 37% & $14,036 \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline$0 & $540 & $0.00 & 0% & so & so & $270 & $0.00 & 0% & 50 \\ \hline$540 & $968 & $0.00 & 10% & $540 & $270 & $484 & $0.00 & 10% & $270 \\ \hline$968 & $2.280 & $42.80 & 12% & $968 & $484 & $1.140 & $21,40 & 12% & $484 \\ \hline$2.280 & $4.251 & $200.24 & 22% & $2.280 & $1.140 & $2.126 & $100,12 & 22% & $1.140 \\ \hline$4.251 & $7.625 & $533.86 & 24% & $4.251 & $2,126 & $3.813 & $317,04 & 24% & $2.126 \\ \hline$7,625 & $9.538 & $1,443.62 & 32% & $7,625 & $3,813 & $4,769 & $721.92 & 32% & $3.813 \\ \hline$9.538 & $23,005 & $2.055.78 & 35% & $9,538 & $4,769 & $11,518 & $1,027.84 & 35% & $4,769 \\ \hline$23,035 & & $6,779.73 & 37% & $23,035 & $11,518 & & $3,389.99 & 37% & $11,518 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline so & $808 & $0.00 & 0% & sol & so & $404 & $0.00 & 0% & $0 \\ \hline$908 & $1.419 & $0.00 & 10% & $808 & $404 & $709 & $0.00 & 10% & $404 \\ \hline$1,419 & $3.138 & $61.10 & 12% & $1,419 & $709 & $1,569 & $30.50 & 12% & $709 \\ \hline$3,138 & $4.519 & $267.38 & 22% & $3,138 & $1,569 & $2.259 & $133.70 & 22% & $1,569 \\ \hline$4.519 & $7.894 & $571.20 & 24% & $4.519 & $2.259 & $3.947 & $285.50 & 24% & $2.259 \\ \hline$7,894 & $9.806 & $1,381,20 & 32% & $7.894 & $3,947 & $4.903 & $690.62 & 32% & $3,947 \\ \hline$9,806 & $23,304 & $1,993.04 & 35% & $9,806 & $4,903 & $11,652 & $996.54 & 35% & $4,903 \\ \hline$23,304 & & $6,717.34 & 37% & $23,304 & $11,652 & & $3.358.69 & 37% & $11,652 \\ \hline \end{tabular} 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later MONTHLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{5}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSchedules(UsctheseiftheboxinStep2ofFormW-4ISchecked)} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} \\ \hline At least- & Butlessthan- & & & & At least- & Butlessthan- & & & \\ \hline A & B & c & D & E & A & B & C & D & E \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline 50 & $2,158 & $0.00 & 0% & sol & so & $1,079 & $0.00 & 0% & so \\ \hline$2.158 & $3.871 & $0.00 & 10% & $2.158 & $1.079 & $1.935 & 50.00 & 10% & $1.079 \\ \hline$3.871 & $9.121 & $171.30 & 12% & $3.871 & $1.935 & $4.560 & $85.60 & 12% & $1.935 \\ \hline$9.121 & $17.004 & $801.30 & 22% & $9.121 & $4.560 & $8.502 & $400.60 & 22% & $4.560 \\ \hline$17,004 & $30.500 & $2.535.56 & 24% & $17.004 & $8.502 & $15.250 & $1.267,84 & 24% & $8.502 \\ \hline$30.500 & $38.150 & $5.774.60 & 32% & $30.500 & $15.250 & $19.075 & $2.887,36 & 32% & $15.250 \\ \hline$38,150 & $56.146 & $8.222.60 & 35% & $38.150 & $19.075 & $28.073 & $4,111,36 & 35% & $19.075 \\ \hline$56,146 & & $14.521.20 & 37% & $56,146 & $28,073 & & $7.260.66 & 37% & $28,073 \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline 50 & $1.079 & $0.00 & 0% & so & so & $540 & $0.00 & 0% & 50 \\ \hline$1.079 & $1.935 & $0.00 & 10% & $1.079 & $540 & $968 & $0.00 & 10% & 3540 \\ \hline$1.935 & $4.560 & $85.60 & 12% & $1.935 & $968 & $2.280 & $42.80 & 12% & $968 \\ \hline$4.560 & $8.502 & $400.60 & 22% & $4,560 & $2.280 & $4.251 & $200.24 & 22% & $2.280 \\ \hline$8.502 & $15.250 & $1.267.84 & 24% & $8.502 & $4.251 & $7.625 & $633.26 & 24% & $4.251 \\ \hline$15.250 & $19,075 & $2.887.36 & 32% & $15.250 & $7,625 & $9,538 & $1,443.62 & 32% & $7,625 \\ \hline$19,075 & $46,071 & $4,111.36 & 35% & $19,075 & $9,538 & $23,035 & $2,055.78 & 35% & $9,538 \\ \hline$46,071 & & $13,559.96 & 37% & $46,071 & $23,035 & & $6,779.73 & 37% & $23,035 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline so & $1.617 & $0.00 & 0% & so & so & $808 & $0.00 & 0% & so \\ \hline$1,617 & $2.838 & 50.00 & 10% & $1.617 & $808 & $1,419 & $0.00 & 10% & $808 \\ \hline$2.838 & $6.275 & $122.10 & 12% & $2.838 & $1,419 & $3.138 & $61,10 & 12% & $1,419 \\ \hline$6.275 & $9.038 & $534.54 & 22% & $6.275 & $3,138 & $4.519 & $267.38 & 22% & $3,138 \\ \hline$9,038 & $15,788 & $1,142,40 & 24% & $9,038 & $4,519 & $7,894 & $571.20 & 24% & $4,519 \\ \hline$15,788 & $19,613 & $2,762,40 & 32% & $15,788 & $7,894 & $9,806 & $1,381.20 & 32% & $7,894 \\ \hline$19,613 & $46,608 & $3,986.40 & 35% & $19,613 & $9,806 & $23,304 & $1,993.04 & 35% & $9,806 \\ \hline$46,608 & & $13,434.65 & 37% & $46.608 & $23,304 & & $6.717.34 & 37% & $23,304 \\ \hline \end{tabular} 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{5}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSchedules(UsetheseiftheboxinStcp2ofFormW.4ISchecked)} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{The-tentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} \\ \hline At least- & Butlessthan- & & & & At least- & Butlessthan- & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline so & $498 & $0.00 & 0% & so & so & $249 & $0.00 & 0% & so \\ \hline$498 & $893 & $0.00 & 10% & $498 & $249 & $447 & \$0.00 & 10% & $249 \\ \hline$893 & $2,105 & $39.50 & 12% & $893 & $447 & $1,052 & $19.80 & 12% & $447 \\ \hline$2,105 & $3,924 & $184.94 & 22% & $2,105 & $1,052 & $1,962 & $92.40 & 22% & $1,052 \\ \hline$3.924 & $7,038 & $585.12 & 24% & $3,924 & $1,962 & $3.519 & $292.60 & 24% & $1,962 \\ \hline$7,038 & $8,804 & $1,332.48 & 32% & s7,038 & $3,519 & $4,402 & s666.28 & 32% & $3,519 \\ \hline$8,804 & $12,957 & $1.897.60 & 35% & $8,804 & $4,402 & $6,478 & $948.84 & 35% & $4,402 \\ \hline$12,957 & & $3.351.15 & 37% & s12,957 & $6,478 & & $1,675.44 & 37% & $6,478 \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline so & $249 & $0.00 & 0% & so & \$o & $125 & $0.00 & 0% & so \\ \hline$249 & $447 & $0.00 & 10% & $249 & $125 & $223 & $0.00 & 10% & $125 \\ \hline$447 & $1,052 & $19.80 & 12% & $447 & $223 & $526 & $9.80 & 12% & $223 \\ \hline$1,052 & $1,962 & $92.40 & 22% & $1,052 & $526 & $981 & $46.16 & 22% & $526 \\ \hline$1,962 & $3,519 & $292.60 & 24% & $1,962 & $981 & $1,760 & $146.26 & 24% & $981 \\ \hline$3.519 & $4,402 & $666.28 & 32% & $3,519 & $1,760 & $2.201 & $333.22 & 32% & $1,760 \\ \hline$4,402 & $10,632 & $948.84 & 35% & $4,402 & $2,201 & $5,316 & $474.34 & 35% & $2,201 \\ \hline$10,632 & & $3,129.34 & 37% & $10,632 & $5.316 & & $1,564.59 & 37% & $5,316 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline so & $373 & $0.00 & O% & so & $0 & $187 & $0.00 & 0% & so \\ \hline$373 & $655 & $0.00 & 10% & $373 & $187 & $327 & 50.00 & 10% & $187 \\ \hline$655 & $1,448 & $28.20 & 12% & $655 & $327 & $724 & $14.00 & 12% & $327 \\ \hline$1,448 & $2,086 & $123.36 & 22% & $1,448 & $724 & $1,043 & $61.64 & 22% & $724 \\ \hline$2,086 & $3,643 & $263.72 & 24% & $2,086 & $1,043 & $1,822 & $131.82 & 24% & $1,043 \\ \hline$3,643 & $4,526 & $637.40 & 32% & $3,643 & $1,822 & $2,263 & $318.78 & 32% & $1,822 \\ \hline$4,526 & $10,756 & $919.96 & 35% & $4,526 & $2,263 & $5,378 & $459.90 & 35% & $2,263 \\ \hline$10.756 & & $3,100.46 & 37% & $10,756 & $5.378 & & $1,550.15 & 37% & $5.378 \\ \hline \end{tabular} = 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later SEMIMONTHLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{5}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4ISchecked)} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} \\ \hline At least- & Butlessthan- & & & & At least- & Butlessthan- & & & \\ \hline A & B & C & D & E & A & B & c & D & E \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline so & $1,079 & $0.00 & 0% & sol & so & $540 & $0.00 & 0% & 50 \\ \hline$1,079 & $1,935 & $0.00 & 10% & $1,079 & $540 & $968 & $0.00 & 10% & $540 \\ \hline$1,935 & $4.560 & $85.60 & 12% & $1.935 & $968 & $2.280 & $42.80 & 12% & $968 \\ \hline$4.560 & $8.502 & $400.60 & 22% & $4.560 & $2.280 & 34.251 & $200.24 & 22% & $2.280 \\ \hline$8.502 & $15.250 & $1.267.84 & 24% & $8.502 & $4.251 & $7.625 & 3633.86 & 24% & $4.251 \\ \hline$15.250 & $19.075 & $2.887.36 & 32% & $15.250 & $7.625 & $9.538 & $1,443,62 & 32% & $7.625 \\ \hline$19.075 & $28.073 & $4,111.36 & 35% & $19.075 & $9.538 & $14,036 & $2.055.78 & 35% & $9.538 \\ \hline$28.073 & & $7.260.66 & 37% & $28.073 & $14,036 & & $3.630.08 & 37% & $14,036 \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline$0 & $540 & $0.00 & 0% & so & so & $270 & $0.00 & 0% & 50 \\ \hline$540 & $968 & $0.00 & 10% & $540 & $270 & $484 & $0.00 & 10% & $270 \\ \hline$968 & $2.280 & $42.80 & 12% & $968 & $484 & $1.140 & $21,40 & 12% & $484 \\ \hline$2.280 & $4.251 & $200.24 & 22% & $2.280 & $1.140 & $2.126 & $100,12 & 22% & $1.140 \\ \hline$4.251 & $7.625 & $533.86 & 24% & $4.251 & $2,126 & $3.813 & $317,04 & 24% & $2.126 \\ \hline$7,625 & $9.538 & $1,443.62 & 32% & $7,625 & $3,813 & $4,769 & $721.92 & 32% & $3.813 \\ \hline$9.538 & $23,005 & $2.055.78 & 35% & $9,538 & $4,769 & $11,518 & $1,027.84 & 35% & $4,769 \\ \hline$23,035 & & $6,779.73 & 37% & $23,035 & $11,518 & & $3,389.99 & 37% & $11,518 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline so & $808 & $0.00 & 0% & sol & so & $404 & $0.00 & 0% & $0 \\ \hline$908 & $1.419 & $0.00 & 10% & $808 & $404 & $709 & $0.00 & 10% & $404 \\ \hline$1,419 & $3.138 & $61.10 & 12% & $1,419 & $709 & $1,569 & $30.50 & 12% & $709 \\ \hline$3,138 & $4.519 & $267.38 & 22% & $3,138 & $1,569 & $2.259 & $133.70 & 22% & $1,569 \\ \hline$4.519 & $7.894 & $571.20 & 24% & $4.519 & $2.259 & $3.947 & $285.50 & 24% & $2.259 \\ \hline$7,894 & $9.806 & $1,381,20 & 32% & $7.894 & $3,947 & $4.903 & $690.62 & 32% & $3,947 \\ \hline$9,806 & $23,304 & $1,993.04 & 35% & $9,806 & $4,903 & $11,652 & $996.54 & 35% & $4,903 \\ \hline$23,304 & & $6,717.34 & 37% & $23,304 & $11,652 & & $3.358.69 & 37% & $11,652 \\ \hline \end{tabular} 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later MONTHLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{5}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSchedules(UsctheseiftheboxinStep2ofFormW-4ISchecked)} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} \\ \hline At least- & Butlessthan- & & & & At least- & Butlessthan- & & & \\ \hline A & B & c & D & E & A & B & C & D & E \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline 50 & $2,158 & $0.00 & 0% & sol & so & $1,079 & $0.00 & 0% & so \\ \hline$2.158 & $3.871 & $0.00 & 10% & $2.158 & $1.079 & $1.935 & 50.00 & 10% & $1.079 \\ \hline$3.871 & $9.121 & $171.30 & 12% & $3.871 & $1.935 & $4.560 & $85.60 & 12% & $1.935 \\ \hline$9.121 & $17.004 & $801.30 & 22% & $9.121 & $4.560 & $8.502 & $400.60 & 22% & $4.560 \\ \hline$17,004 & $30.500 & $2.535.56 & 24% & $17.004 & $8.502 & $15.250 & $1.267,84 & 24% & $8.502 \\ \hline$30.500 & $38.150 & $5.774.60 & 32% & $30.500 & $15.250 & $19.075 & $2.887,36 & 32% & $15.250 \\ \hline$38,150 & $56.146 & $8.222.60 & 35% & $38.150 & $19.075 & $28.073 & $4,111,36 & 35% & $19.075 \\ \hline$56,146 & & $14.521.20 & 37% & $56,146 & $28,073 & & $7.260.66 & 37% & $28,073 \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline 50 & $1.079 & $0.00 & 0% & so & so & $540 & $0.00 & 0% & 50 \\ \hline$1.079 & $1.935 & $0.00 & 10% & $1.079 & $540 & $968 & $0.00 & 10% & 3540 \\ \hline$1.935 & $4.560 & $85.60 & 12% & $1.935 & $968 & $2.280 & $42.80 & 12% & $968 \\ \hline$4.560 & $8.502 & $400.60 & 22% & $4,560 & $2.280 & $4.251 & $200.24 & 22% & $2.280 \\ \hline$8.502 & $15.250 & $1.267.84 & 24% & $8.502 & $4.251 & $7.625 & $633.26 & 24% & $4.251 \\ \hline$15.250 & $19,075 & $2.887.36 & 32% & $15.250 & $7,625 & $9,538 & $1,443.62 & 32% & $7,625 \\ \hline$19,075 & $46,071 & $4,111.36 & 35% & $19,075 & $9,538 & $23,035 & $2,055.78 & 35% & $9,538 \\ \hline$46,071 & & $13,559.96 & 37% & $46,071 & $23,035 & & $6,779.73 & 37% & $23,035 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline so & $1.617 & $0.00 & 0% & so & so & $808 & $0.00 & 0% & so \\ \hline$1,617 & $2.838 & 50.00 & 10% & $1.617 & $808 & $1,419 & $0.00 & 10% & $808 \\ \hline$2.838 & $6.275 & $122.10 & 12% & $2.838 & $1,419 & $3.138 & $61,10 & 12% & $1,419 \\ \hline$6.275 & $9.038 & $534.54 & 22% & $6.275 & $3,138 & $4.519 & $267.38 & 22% & $3,138 \\ \hline$9,038 & $15,788 & $1,142,40 & 24% & $9,038 & $4,519 & $7,894 & $571.20 & 24% & $4,519 \\ \hline$15,788 & $19,613 & $2,762,40 & 32% & $15,788 & $7,894 & $9,806 & $1,381.20 & 32% & $7,894 \\ \hline$19,613 & $46,608 & $3,986.40 & 35% & $19,613 & $9,806 & $23,304 & $1,993.04 & 35% & $9,806 \\ \hline$46,608 & & $13,434.65 & 37% & $46.608 & $23,304 & & $6.717.34 & 37% & $23,304 \\ \hline \end{tabular} 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{5}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSchedules(UsetheseiftheboxinStcp2ofFormW.4ISchecked)} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{The-tentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} \\ \hline At least- & Butlessthan- & & & & At least- & Butlessthan- & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline so & $498 & $0.00 & 0% & so & so & $249 & $0.00 & 0% & so \\ \hline$498 & $893 & $0.00 & 10% & $498 & $249 & $447 & \$0.00 & 10% & $249 \\ \hline$893 & $2,105 & $39.50 & 12% & $893 & $447 & $1,052 & $19.80 & 12% & $447 \\ \hline$2,105 & $3,924 & $184.94 & 22% & $2,105 & $1,052 & $1,962 & $92.40 & 22% & $1,052 \\ \hline$3.924 & $7,038 & $585.12 & 24% & $3,924 & $1,962 & $3.519 & $292.60 & 24% & $1,962 \\ \hline$7,038 & $8,804 & $1,332.48 & 32% & s7,038 & $3,519 & $4,402 & s666.28 & 32% & $3,519 \\ \hline$8,804 & $12,957 & $1.897.60 & 35% & $8,804 & $4,402 & $6,478 & $948.84 & 35% & $4,402 \\ \hline$12,957 & & $3.351.15 & 37% & s12,957 & $6,478 & & $1,675.44 & 37% & $6,478 \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline so & $249 & $0.00 & 0% & so & \$o & $125 & $0.00 & 0% & so \\ \hline$249 & $447 & $0.00 & 10% & $249 & $125 & $223 & $0.00 & 10% & $125 \\ \hline$447 & $1,052 & $19.80 & 12% & $447 & $223 & $526 & $9.80 & 12% & $223 \\ \hline$1,052 & $1,962 & $92.40 & 22% & $1,052 & $526 & $981 & $46.16 & 22% & $526 \\ \hline$1,962 & $3,519 & $292.60 & 24% & $1,962 & $981 & $1,760 & $146.26 & 24% & $981 \\ \hline$3.519 & $4,402 & $666.28 & 32% & $3,519 & $1,760 & $2.201 & $333.22 & 32% & $1,760 \\ \hline$4,402 & $10,632 & $948.84 & 35% & $4,402 & $2,201 & $5,316 & $474.34 & 35% & $2,201 \\ \hline$10,632 & & $3,129.34 & 37% & $10,632 & $5.316 & & $1,564.59 & 37% & $5,316 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline so & $373 & $0.00 & O% & so & $0 & $187 & $0.00 & 0% & so \\ \hline$373 & $655 & $0.00 & 10% & $373 & $187 & $327 & 50.00 & 10% & $187 \\ \hline$655 & $1,448 & $28.20 & 12% & $655 & $327 & $724 & $14.00 & 12% & $327 \\ \hline$1,448 & $2,086 & $123.36 & 22% & $1,448 & $724 & $1,043 & $61.64 & 22% & $724 \\ \hline$2,086 & $3,643 & $263.72 & 24% & $2,086 & $1,043 & $1,822 & $131.82 & 24% & $1,043 \\ \hline$3,643 & $4,526 & $637.40 & 32% & $3,643 & $1,822 & $2,263 & $318.78 & 32% & $1,822 \\ \hline$4,526 & $10,756 & $919.96 & 35% & $4,526 & $2,263 & $5,378 & $459.90 & 35% & $2,263 \\ \hline$10.756 & & $3,100.46 & 37% & $10,756 & $5.378 & & $1,550.15 & 37% & $5.378 \\ \hline \end{tabular} =